19. Enterprises are required to report periodically

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The enterprises to which exemptions have been granted in terms of sections 16, 17 and 18 shall :—

(a)

ensure the proper maintenance of documentation in respect of inward and outward remittance of foreign exchange and other transactions ;

(b)

report on the inward and outward remittances of foreign exchange annually or when directed to do so by the Director-General of Customs, the

Controller of Exchange or the Controller of Imports and Exports, as the case may be ; and

(c)

include in such report all other details as are specified by the Controller of Exchange and the

Director-General of Customs in consultation with the Chairman of the Board of Investment of Sri

Lanka.